# The Excise Duties (Deferred Payment) Regulations 1992, Introduction: Introductory text

Extent: E+W+S+N.I.

CUSTOMS AND EXCISE
Made 10th December 1992
Laid before Parliament 11th December 1992
Coming into force 1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 93 and 127A of the Customs and Excise Management Act 1979; sections 13, 15, 56 and 62(5) of the Alcoholic Liquor Duties Act 1979; sections 21 and 24 of the Hydrocarbon Oil Duties Act 1979; and additionally, being a department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to payment of excise duty, in exercise of the powers conferred by that section and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1992/3152/introduction (the official version)
Page: https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.